Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
HC set aside appellate authority's order for violating principles of natural justice by passing cryptic, non-speaking order without addressing petitioners' grounds raised in appeal memos. Court held appellate authority failed to apply judicial mind, assign reasons, or deal with petitioners' defense regarding right to cross-examine witnesses. Authority merely stated petitioners failed to provide credible evidence without examining their submissions. Applying Kranti Associates precedent, HC found impugned order cannot sustain judicial scrutiny due to non-application of mind. Both appellate orders set aside; petitioners directed to appear before appellate authority for fresh hearing on specified date.
HC set aside appellate authority's order for violating principles of natural justice by passing cryptic, non-speaking order without addressing petitioners' grounds raised in appeal memos. Court held appellate authority failed to apply judicial mind, assign reasons, or deal with petitioners' defense regarding right to cross-examine witnesses. Authority merely stated petitioners failed to provide credible evidence without examining their submissions. Applying Kranti Associates precedent, HC found impugned order cannot sustain judicial scrutiny due to non-application of mind. Both appellate orders set aside; petitioners directed to appear before appellate authority for fresh hearing on specified date.
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